British Railways Board v Customs and Excise Commissioners

Core Citations

CONSIDERS

• British Airports Authority v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [1976] BVC 77

CONSIDERED in

• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
• BMW (GB) Ltd v Commissioners of Customs and Excise
• A.C.T. Construction Ltd v Commissioners of Customs and Excise

[See more]

• Commissioners of Customs and Excise Leightons Ltd and Another Eye Tech Opticians No I and Another
• The Commissioners of Customs & Excise (Appellant/Respondent) v Pilgrims Language Courses Ltd (Respondent/Appellant)
• College of Estate Management v HM Revenue and Customs
• Rayner & Keeler Ltd v Commissioners of Customs and Excise
• British Airways Plc v Commissioners of Customs and Excise
• MBNA Europe Bank Ltd v HM Revenue and Customs

CITED in

• Rayner & Keeler Ltd v Commissioners of Customs and Excise

REFERRED in

• Commissioners of Customs and Excise v Lord Fisher

APPEAL RESOLVED in

• British Railways Board v Coustoms and Excise Commissioners

REVERSED in

• British Railways Board v Coustoms and Excise Commissioners

This document cites

• Commissioners of Customs and Excise v Automobile Association
• Attorney General v Arts Theatre of London Ltd
• British Airports Authority v Commissioners of Customs and Excise
• Finance Act 1972